As an employer, you pay Pay-Related Social Insurance (PRSI) contributions for all employees aged 16 and over.

PRSI contributions are also paid by self-employed people and by certain other categories of people who are not engaged in insurable employment, for example people getting occupational pensions.

Revenue collects PRSI contributions in most cases through the PAYE income tax system and the self-assessment system for the self-employed.

PRSI contributions may also be deducted by you for employees who do not pay income tax under the PAYE system. The PRSI is collected (also on a pay related basis) and paid directly to the Department of Social and Family Affairs under a special collection system.